{"id":13382,"date":"2024-05-24T16:37:00","date_gmt":"2024-05-24T15:37:00","guid":{"rendered":"https:\/\/firmalex.com\/?p=13382"},"modified":"2024-06-14T16:40:05","modified_gmt":"2024-06-14T15:40:05","slug":"differences-in-inheritance-if-you-do-not-reside-in-spain","status":"publish","type":"post","link":"https:\/\/firmalex.com\/en\/2024\/05\/24\/differences-in-inheritance-if-you-do-not-reside-in-spain\/","title":{"rendered":"Differences in inheritance if you do not reside in Spain"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote\">\n<p>The issue of inheritances can be somewhat complicated and have different aspects depending on the place of residence.<\/p>\n<\/blockquote>\n\n\n\n<p>That is why it is important to know the applicable regulations and how taxes related to inheritance work.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\"><\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/firmalex.com\/en\/2024\/05\/24\/differences-in-inheritance-if-you-do-not-reside-in-spain\/#Applicable_regulations\" >Applicable regulations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/firmalex.com\/en\/2024\/05\/24\/differences-in-inheritance-if-you-do-not-reside-in-spain\/#When_is_someone_considered_a_resident_in_Spain_for_inheritance_purposes\" >When is someone considered a resident in Spain for inheritance purposes?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/firmalex.com\/en\/2024\/05\/24\/differences-in-inheritance-if-you-do-not-reside-in-spain\/#What_taxes_must_be_paid_for_an_inheritance_in_Spain\" >What taxes must be paid for an inheritance in Spain?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/firmalex.com\/en\/2024\/05\/24\/differences-in-inheritance-if-you-do-not-reside-in-spain\/#Differences_in_inheritance_if_you_do_not_reside_in_Spain\" >Differences in inheritance if you do not reside in Spain<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/firmalex.com\/en\/2024\/05\/24\/differences-in-inheritance-if-you-do-not-reside-in-spain\/#The_Inheritance_and_Gift_Tax_in_Spain\" >The Inheritance and Gift Tax in Spain<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/firmalex.com\/en\/2024\/05\/24\/differences-in-inheritance-if-you-do-not-reside-in-spain\/#Further_information\" >Further information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/firmalex.com\/en\/2024\/05\/24\/differences-in-inheritance-if-you-do-not-reside-in-spain\/#Solve_your_doubts\" >Solve your doubts<\/a><\/li><\/ul><\/nav><\/div>\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicable_regulations\"><\/span>Applicable regulations<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>When a death occurs, the assets owned by the person who died become their heirs, provided they accept the inheritance.<\/p>\n\n\n\n<p><strong>The process and steps to follow may vary depending on the regulations that apply.<\/strong> This changes if the inheritance process takes place in Spain or in another country.<\/p>\n\n\n\n<p><strong>The taxes <\/strong>paid are also different.<\/p>\n\n\n\n<p>There is a regulation in the European Union regarding inheritance mortis causa. It is <strong>Regulation number 650\/2012 <\/strong>of July 4, 2012.<\/p>\n\n\n\n<p>This regulation offers the <strong>possibility of choosing the country<\/strong> <strong>where the law for inheritance purposes will be applied<\/strong>, as long as there is a will prior to death.<\/p>\n\n\n\n<p>In this way, <strong>the will of the testator prevails <\/strong>and any person can choose the law of the State of which they are a national.<\/p>\n\n\n\n<p>If the person has several nationalities, they may choose the law of any of the States. <strong>If not specified, the law of the country of their last <\/strong>habitual residence will apply to the inheritance.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_is_someone_considered_a_resident_in_Spain_for_inheritance_purposes\"><\/span>When is someone considered a resident in Spain for inheritance purposes?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>To be considered a resident for tax purposes in Spain, a person must <strong>have resided for more than 183 days per year,<\/strong> or if the country is their main place of residence.<\/p>\n\n\n\n<p>In this case, they will have to pay Spanish taxes.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_taxes_must_be_paid_for_an_inheritance_in_Spain\"><\/span>What taxes must be paid for an inheritance in Spain?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p><strong>The Inheritance and Gift tax <\/strong>is applied as the main tax to inheritances, regulated by Law 29\/1987, of December 18. This tax is also known as ISD.<\/p>\n\n\n\n<p><strong>Non-residents in Spain will also have to apply this tax.<\/strong> They may be eligible for regional tax benefits, whether they are residents in another country of the European Union or in a third country.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Differences_in_inheritance_if_you_do_not_reside_in_Spain\"><\/span>Differences in inheritance if you do not reside in Spain<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p><strong>If you are a foreigner but reside in Spain, it is very likely that you are subject to Spanish laws <\/strong>and the Inheritance and Gift Tax may apply when receiving an inheritance. On the other hand, <strong>if you are not a resident, the inheritance laws of your country <\/strong>of origin could apply, although there are exceptions and considerations to take into account.<\/p>\n\n\n\n<p>Nationality also influences the inheritances of foreigners residing in Spain. Although the main factor is residence, <strong>nationality can have additional connotations,<\/strong> such as treaties and conventions that may apply.<\/p>\n\n\n\n<p>It must be taken into account that <strong>the laws that regulate inheritance in Spain may have important differences from the inheritance laws of the country of origin <\/strong>of the foreign person and, in these cases, conflicts of interest may arise.<\/p>\n\n\n\n<p>For all these reasons, <strong>it is best to seek advice <\/strong>from specialized individuals to fully understand the rights and obligations when receiving an inheritance in Spain.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Inheritance_and_Gift_Tax_in_Spain\"><\/span>The Inheritance and Gift Tax in Spain<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>As we have already said, <strong>the Inheritance and Gift Tax is the main tax <\/strong>that applies in the case of inheritances.<\/p>\n\n\n\n<p>The people who are <strong>obliged to pay <\/strong>this tax belong to three different types:<\/p>\n\n\n\n<ul>\n<li><strong>Heirs,<\/strong> legatees and beneficiaries of succession titles.<\/li>\n\n\n\n<li><strong>Donees <\/strong>or beneficiaries of any other legal transfer between living persons.<\/li>\n\n\n\n<li><strong>Life insurance beneficiaries.<\/strong><\/li>\n<\/ul>\n\n\n\n<p>In the operation of the ISD, <strong>the degree of relationship <\/strong>between the deceased and the person who receives the inheritance is a central element.<\/p>\n\n\n\n<p>This is because, when calculating, there is a relationship between the assets that already existed and the kinship, <strong>providing a multiplier coefficient that affects the tax rate.<\/strong> Moreover, in some Autonomous Communities, depending on the relationship between the deceased and the heir, it will not be necessary to make any payment in relation to this tax.<\/p>\n\n\n\n<p>And, although the Inheritance Tax is a state tax, it is <strong>regulated <\/strong><strong>by each Autonomous Community,<\/strong> so there are differences between them.<\/p>\n\n\n\n<p>To know which regulations apply, <strong>the habitual residence of the deceased or of one of the heirs <\/strong>if they had residence in Spain<strong> must be taken into account<\/strong>. If this is not the case, it must be submitted to the Madrid Tax Office.<\/p>\n\n\n\n<p>Regarding the deadline, <strong>there is a maximum period to submit the ISD of 6 months from the death <\/strong>or declaration of death of the holder.<\/p>\n\n\n\n<p>An extension of 6 more months can be requested, within 5 months of the death. If the extension is obtained, late payment surcharges must be included in the settlement. As we have already seen, being a resident in Spain or living in another country can be an important difference when it comes to applying taxes related to inheritance. The Inheritance and Gift Tax is the tax applied in Spain and takes into account, in the community regulations, the degree of relationship between the heir and the deceased.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Further_information\"><\/span>Further information<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>This article is part of our service <a href=\"https:\/\/firmalex.com\/en\/inheritance-tax-spain-non-resident-foreigner-expat-costa-blanca-valencia-alicante-denia\/\" target=\"_blank\" rel=\"noreferrer noopener\">Inheritance in Spain<\/a>. Visit this section where you will find all the useful information on this topic, including a complete guide on <a href=\"https:\/\/firmalex.com\/en\/inheritance-in-spain-with-a-non-resident-expat-or-foreigner\/\" target=\"_blank\" rel=\"noreferrer noopener\">Inheritance in Spain with a non-resident, expat or foreigner<\/a>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Solve_your_doubts\"><\/span>Solve your doubts<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>&#x2705; Our staff speaks perfectly Spanish, Valencian, English and German with what will be able to communicate with us in your own language and thus clearly resolve your queries.<\/p>\n\n\n\n<p>&#x1f4cd; Denia \u2013 Plaza del Convento, 6 &#8211; Mezzanine floor door B<br>&#x1f4cd; Valencia \u2013 Calle Creu Roja, 1 &#8211; Block 6, Floor 1, door 10 (* only by appointment)<\/p>\n\n\n\n<p>&#x2709;&#x1f4de; Contact: <a href=\"mailto:info@firmalex.com\" target=\"_blank\" rel=\"noreferrer noopener\">info@firmalex.com<\/a> \u2013 Tel. <a href=\"tel:+34966421416\" target=\"_blank\" rel=\"noreferrer noopener\">+34 966 421 416<\/a> \u2013 Whatsapp <a href=\"https:\/\/wa.me\/34622497615\" target=\"_blank\" rel=\"noreferrer noopener\">+34 622 497 615<\/a> <\/p>\n\n\n\n<p>Follow us: <a href=\"https:\/\/www.facebook.com\/FIRMALEXcom\" target=\"_blank\" rel=\"noreferrer noopener\">Facebook<\/a> &#8211; <a href=\"https:\/\/www.linkedin.com\/company\/firmalexcom\/\" target=\"_blank\" rel=\"noreferrer noopener\">LinkedIn<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The issue of inheritances can be somewhat complicated and have different aspects depending on the place of residence. That is why it is important to know the applicable regulations and how taxes related to inheritance work. Applicable regulations When a death occurs, the assets owned by the person who died become their heirs, provided they [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":13383,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[244,210,236],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Differences in inheritance if you do not reside in Spain - FIRMALEX<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/firmalex.com\/en\/2024\/05\/24\/differences-in-inheritance-if-you-do-not-reside-in-spain\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Differences in inheritance if you do not reside in Spain - FIRMALEX\" \/>\n<meta property=\"og:description\" content=\"The issue of inheritances can be somewhat complicated and have different aspects depending on the place of residence. 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